{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/10/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"605-10","topic":"605","title":"Overall","area":"Revenue","paragraphs":24,"summary":"ASC 605-10 is the residual \"Overall\" subtopic of the legacy Revenue Recognition Topic; after ASU 2014-09 substantially all of its recognition guidance was superseded and replaced by Topic 606. What remains is a navigational shell: it states that no revenue recognition guidance is located in Topic 605, points to industry Subtopics that still govern revenue for contracts not with customers within Topic 606's scope, and directs users to the Subtopics containing guidance on provisions for losses on onerous contracts.","concepts":["superseded revenue guidance","onerous contract","provision for losses","contracts not with customers","industry-specific revenue guidance","residual subtopic","scope cross-references"],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-10-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL6892026-161546\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Readily Convertible to Cash</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>Revenue</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-05-1\" class=\"xref\">605-10-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-05-1\" class=\"xref\">605-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/10/#605-10-05-2\" class=\"xref\">605-10-05-2 through 05-4</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-15-2\" class=\"xref\">605-10-15-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-15-3\" class=\"xref\">605-10-15-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/10/#605-10-25-1\" class=\"xref\">605-10-25-1 through 25-5</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-25-2A\" class=\"xref\">605-10-25-2A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/10/#605-10-60-1\" class=\"xref\">605-10-60-1 through 60-2</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nCustomer | Add…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c46fd7c49352ab588c1a356144928d395bbb110344c750d7fbaf08849481b27","downloaded_from":"2026-09-10T00:41:05.306Z","last_downloaded_at":"2026-09-10T00:41:05.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b661893a231167b622fed96ad28db3f544b0086816957e519d3619f25442557","downloaded_from":"2026-09-10T00:41:08.310Z","last_downloaded_at":"2026-09-10T00:41:08.310Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481255","source_sha256":"f8807b4e84525701554c114a53870575ab8b3b94a160cf5cd6077eaae42bec91"}},{"citation":"605-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_854F6F7E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The following two Subtopics within this Topic provide guidance on provision for losses:</span></span> <ol class=\"ol-norm\"> <li class=\"li-norm\"><span class=\"linum\">a</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F711D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-DCEF8760-3CF2-45FE-9D1D-AC6141982BA8.ditamap\" class=\"ditamap\">605-20</a>, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">b</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7260-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-4846AF45-7698-4389-92D3-2B24C0DC35F6.ditamap\" class=\"ditamap\">605-35</a>, Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts. </span></span> </div> </li> </ol> </div> </div>","snippet":"The following two Subtopics within this Topic provide guidance on provision for losses:\n(a) 605-20, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts\n(b) 60…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e84bdf22acfea9a91b3c156ab068bcce6f9d12ffd977ad0c6e1f36027787e816","downloaded_from":"2026-09-10T00:41:08.310Z","last_downloaded_at":"2026-09-10T00:41:08.310Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481255","source_sha256":"f8807b4e84525701554c114a53870575ab8b3b94a160cf5cd6077eaae42bec91"}},{"citation":"605-10-05-3","para":"05-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_854F739A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">There is no <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>revenue</span></a> recognition guidance located in this Topic. There is revenue guidance in the following industry Subtopics for <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contracts</span></a> that are not with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>customers</span></a> within the scope of Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from contracts with customers. Revenue guidance is included in the following industry-specific Subtopics:</span></span> <ol class=\"ol-norm\"> <li class=\"li-norm\"><span class=\"linum\">a</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F74E1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-14288990-AC62-4D2B-BDD2-C4F08685E140.ditamap\" class=\"ditamap\">905-605</a>, Agriculture—Revenue Recognition, for guidance on cooperatives</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">b</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7601-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-B28098E8-1C6A-430C-95EB-6E3A66A9688A.ditamap\" class=\"ditamap\">944-605</a>, Financial Services—Insurance—Revenue Recognition, for guidance on insurance contracts</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">c</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F76E7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-7DACC822-1D6F-4D91-978F-4EF69C9809D4.ditamap\" class=\"ditamap\">954-605</a>, Health Care Entities—Revenue Recognition, for guidance on contributions from related fundraising entities and charity care</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">d</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F77CF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-321821C4-A902-48C5-813E-F1139B6F5740.ditamap\" class=\"ditamap\">958-605</a>, Not-for-Profit Entities—Revenue Recognition, for guidance on contributions</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">e</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F78A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-C68BBFFD-DAF4-4816-9CC3-1132B2640C1F.ditamap\" class=\"ditamap\">980-605</a>, Regulated Operations—Revenue Recognition, for guidance on alternative revenue programs.</span></span> </div> </li> </ol> </div> </div>","snippet":"There is no revenue recognition guidance located in this Topic. There is revenue guidance in the following industry Subtopics for contracts that are not with customers within the scope of Topic 606 on revenue from contra…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cd6b2399fb133e9e0c53d21e84aa5d802fc2528ef8076368964408f8197beb3","downloaded_from":"2026-09-10T00:41:08.310Z","last_downloaded_at":"2026-09-10T00:41:08.310Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481255","source_sha256":"f8807b4e84525701554c114a53870575ab8b3b94a160cf5cd6077eaae42bec91"}},{"citation":"605-10-05-4","para":"05-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_854F7971-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Topic also provides guidance and references for the recognition and measurement of a provision for losses for certain arrangements (that is, an onerous contract). The guidance on recognizing a provision for loss is located in the following Subtopics:</span></span> <ol class=\"ol-norm\"> <li class=\"li-norm\"><span class=\"linum\">a</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7A4D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-DCEF8760-3CF2-45FE-9D1D-AC6141982BA8.ditamap\" class=\"ditamap\">605-20</a>, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">b</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7B6D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-4846AF45-7698-4389-92D3-2B24C0DC35F6.ditamap\" class=\"ditamap\">605-35</a>, Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">c</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7CA2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-C479E17A-D150-4F59-9CA1-43716B573097.ditamap\" class=\"ditamap\">985-605</a>, Software—Revenue Recognition, specifically paragraph <a href=\"/asc/605/985/#605-985-25-7\" class=\"xref\">985-605-25-7</a></span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">d</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7DCD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-B28098E8-1C6A-430C-95EB-6E3A66A9688A.ditamap\" class=\"ditamap\">944-605</a>, Financial Services—Insurance—Revenue Recognition, specifically paragraph <a href=\"/asc/605/944/#605-944-35-7\" class=\"xref\">944-605-35-7</a></span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">e</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F7EF6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-9E414C4D-95D7-42EE-86FF-C69F57AA7FC8.ditamap\" class=\"ditamap\">912-20</a>, Contractors—Federal Government—Contract Costs, specifically paragraph <a href=\"/asc/912/20/#912-20-45-5\" class=\"xref\">912-20-45-5</a></span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">f</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F8021-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-14664F65-74B2-4EEA-A9FF-17E271A7932C.ditamap\" class=\"ditamap\">954-440</a>, Health Care Entities—Commitments, specifically on continuing care retirement communities in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/440/954/#440-954-35-1\" class=\"xref\">954-440-35-1 through 35-3</a></div></span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">g</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F8140-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-B81F3F43-0F3B-464D-9DE4-723FBB04BF56.ditamap\" class=\"ditamap\">954-450</a>, Health Care Entities—Contingencies, specifically on prepaid health care services in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/450/954/#450-954-30-3\" class=\"xref\">954-450-30-3 through 30-4</a></div></span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">h</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_854F824F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a altsource=\"GUID-ADAE526C-A6B7-405F-AD4B-AB9BFCA4C55D.ditamap\" class=\"ditamap\">980-350</a>, Regulated Operations—Intangibles—Goodwill and Other, specifically on long-term power sales contracts in paragraph <a href=\"/asc/350/980/#350-980-35-3\" class=\"xref\">980-350-35-3</a>.</span></span> </div> </li> </ol> </div> </div>","snippet":"This Topic also provides guidance and references for the recognition and measurement of a provision for losses for certain arrangements (that is, an onerous contract). The guidance on recognizing a provision for loss is …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d071bffdf1aa034fd848bb9df6cb3dd238c8b22d4ae091a259674ec27d0853ac","downloaded_from":"2026-09-10T00:41:08.310Z","last_downloaded_at":"2026-09-10T00:41:08.310Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a> </td> <td class=\"entry\">09/15/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a> </td> <td class=\"entry\">08/24/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n605-10-S25-1 through S25-4 | Superseded | Accounting Standards Update No. 2017-14 | 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